{"title":"Selective","description":"","products":[{"product_id":"balance-sheet-decoded-keys-to-unlock-balance-sheet-secrets-book-by-gyan-b-pipara","title":"Balance Sheet Decoded – Keys to Unlock Balance Sheet Secrets book by Gyan B. Pipara","description":"\u003ciframe width=\"315\" height=\"560\" src=\"https:\/\/www.youtube.com\/embed\/kapUxo1e6bc\" title=\"Demo Video\" frameborder=\"0\" allowfullscreen\u003e\n\u003c\/iframe\u003e\n\u003cp\u003e\u003cstrong\u003eBalance Sheet Decoded – Keys to Unlock Balance Sheet Secrets book by Gyan B. Pipara\u003cbr\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eBalance Sheet Decoded – Keys to Unlock Financial Statements is a comprehensive, practitioner-driven guide. The book has established itself as an essential reference for anyone who reads, analyses, or depends on corporate financial statements. The author consistently uses a vivid analogy: just as a trained eye is needed to interpret a person's horoscope, a specific technique and a critical mind are required to interpret a business’s horoscope – its Balance Sheet. He compares the balance sheet to the brain and nervous system of an entity, and the profit and loss statement to its heart. With this anatomical analogy, the book equips readers with the skills to identify creative accounting, diversion and siphoning of funds, misstatements, and window dressing that may be concealed beneath financial disclosures. Covering over 600 pages, with more than 35 chapters across 5 key sections, over 65 real-world case studies, numerous charts and diagrams, and various annotated data tables (referred to as ‘Boxes’), it provides a step-by-step, practitioner’s methodology for analysing every line item of a corporate financial statement. This edition has been significantly expanded with updated case analyses relevant to Financial Year 2025, the latest legal positions, and new analytical techniques.\u003c\/p\u003e\n\u003cp\u003eThis book is intended for every type of stakeholder who finds it difficult to analyse and understand the complexities involved in the details provided in financial statements. It specifically assists:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eBankers and Credit Officers\u003c\/strong\u003e – Officers at commercial banks and financial institutions who evaluate credit proposals, approve loans, monitor borrower accounts, and submit stock statements for working capital loans. The book directly addresses practical banking scenarios, including NPA detection and credit risk assessment\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eChartered Accountants and Auditors \u003c\/strong\u003e– Statutory auditors, internal auditors, and forensic auditors who need to sharpen their ability to identify accounting irregularities, understand the tricks employed by management, and provide reasonable opinions on the fairness of financial statements\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFinancial Analysts and Researchers\u003c\/strong\u003e – Equity analysts, credit rating professionals, and academic researchers who depend on financial statement data for valuation, assessment, and scholarly work\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eInvestors and Portfolio Managers\u003c\/strong\u003e – Individual and institutional investors seeking to make informed investment decisions by understanding the financial health and corporate governance standards of entities beyond what is seen on the surface\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCompany CFOs and Finance Teams\u003c\/strong\u003e – Finance professionals responsible for preparing, presenting, and explaining financial statements, who benefit from understanding how their disclosures are analysed and scrutinised by external stakeholders\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eRegulators and Law Enforcement Agencies\u003c\/strong\u003e – Officials at SEBI, RBI, the Enforcement Directorate, SFIO, CBI, NIA, NCB, and other bodies investigating financial fraud, corporate misconduct, and economic offences\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCA\/CMA\/CS Students and Academics\u003c\/strong\u003e – Students pursuing professional accounting and company secretary qualifications who wish to bridge the gap between textbook theory and practical financial statement analysis\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eEntrepreneurs and Business Owners\u003c\/strong\u003e – Promoters and business leaders who want to understand their own financial standing and monitor the financial health of partners, competitors, and potential acquisition targets\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 5\u003csup\u003eth\u003c\/sup\u003e Edition, authored by CA. Gyan B. Pipara, with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003e69+ Real-World Case Analyses (Numbered and Annotated)\u003c\/strong\u003e] Each item on the financial statement is supported by real and authentic case analyses sourced from publicly available annual reports of Indian companies. These include detailed financial extracts presented in numbered ‘Boxes’, with complete balance sheet snapshots, profit and loss statement data, auditor’s report excerpts, and notes on accounts – all accompanied by point-by-point analytical commentary\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003e69 Charts, Diagrams, and Working-Cycle Flowcharts\u003c\/strong\u003e] Visual aids are incorporated throughout, including inventory working-cycle diagrams (illustrating the flow from raw materials through WIP to finished goods), comparative disclosure charts (e.g., Chart 5 comparing Ind AS with Non-Ind AS cash and bank balance presentations), borrowing analysis charts linking debt levels with fixed asset additions and revenue growth, summary flowcharts for CARO 2020 clause requirements, and process diagrams for identifying fund diversion\u003c\/li\u003e\n\u003cli\u003e[Structured Five-Part Pedagogy for Every Chapter] Each chapter follows a disciplined internal structure:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eWhat Is It – Explains the nature, definition, and accounting treatment of the line item\u003c\/li\u003e\n\u003cli\u003eDo You Know – Covers the required elements from the Companies Act 2013, Schedule III, Indian Accounting Standards (Ind AS), and other applicable laws\u003c\/li\u003e\n\u003cli\u003eHow to Decode – Offers an analytical approach with charts, ratios, and cross-referencing techniques\u003c\/li\u003e\n\u003cli\u003eCase Analysis Box – Displays financial data from real company filings, accompanied by detailed analytical commentary leading to logical conclusions\u003c\/li\u003e\n\u003cli\u003eBottom Line – Summarises the chapter’s key points and takeaways\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e[\u003cstrong\u003eUpdated for FY 2025, CARO 2020, and Latest Legal Positions\u003c\/strong\u003e] The 5th Edition incorporates case analyses relevant to Financial Year 2025 (ending March 2025), the comprehensive 21-clause framework of CARO 2020 (Companies (Auditor’s Report) Order 2020), updated Ind AS standards, the latest provisions of the Companies Act 2013, SEBI regulations, and recent RBI guidelines. Tax rates for FY 2025-26, including MAT provisions under Section 115JB, are incorporated. The Edition also addresses new reporting requirements concerning CSR spending, Nidhi companies, and whistleblower mechanisms\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eThree-Phase Business Cycle Analysis Framework\u003c\/strong\u003e] A distinctive analytical technique introduced in this book is the three-phase analysis:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBase Phase (initial period when the operational base is established)\u003c\/li\u003e\n\u003cli\u003eBuilt-up Phase (when assets are developed and loans are borrowed)\u003c\/li\u003e\n\u003cli\u003eStress Phase (when financial stress becomes apparent)\u003c\/li\u003e\n\u003cli\u003eThe book demonstrates how, by analysing sales trends, inventory levels, holding periods, auditor’s observations, and notes on accounts over 5–6-year periods, one can determine which phase a company is in and forecast financial distress before it becomes evident publicly. This framework is illustrated with a detailed 6-year case analysis\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e[Forensic and Fraud Detection Perspective] Drawing on the author’s experience as a forensic auditor empanelled with the IBA, SEBI, SFIO, NIA, and NCB, the book adopts an investigative approach throughout. It specifically covers:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eDetection of inventory inflation through stock statement analysis\u003c\/li\u003e\n\u003cli\u003eIdentification of circular loan transactions (evergreening)\u003c\/li\u003e\n\u003cli\u003eICD rollover mechanisms creating an illusion of activity\u003c\/li\u003e\n\u003cli\u003eInflated cheque-on-hand balances\u003c\/li\u003e\n\u003cli\u003eFund diversion through subsidiary investments\u003c\/li\u003e\n\u003cli\u003eMisclassification of exceptional versus prior period items to manipulate profit\u003c\/li\u003e\n\u003cli\u003eInadequate provisioning for doubtful debts\u003c\/li\u003e\n\u003cli\u003eCreative use of accounting policies for window dressing\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe book offers a thorough, detailed analysis of each component of a corporate financial statement. Its 38 chapters are organised under 6 Keys, each unveiling a major section of the financial statement.\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eKey #1 | Balance Sheet | Assets (Chapters 1–8) – The balance sheet is described as the ‘master control system’ of an entity. This section examines every category of assets through the following chapters:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eChapter 1 | Property, Plant and Equipment (Tangible Fixed Assets) – Explains recognition criteria under Ind AS 16, depreciation methods (SLM vs WDV), revaluation, impairment testing, and how to identify assets that no longer generate economic benefits. Includes case analysis of a company on RBI’s loan defaulter list with declining manufacturing sales despite term loans secured on fixed assets. Features Charts 1–3 and Boxes 1–8\u003c\/li\u003e\n\u003cli\u003eChapter 2 | Intangible Fixed Assets – Analyses goodwill, trademarks, software licences, customer contracts, and intellectual property. Demonstrates how extended periods of intangible assets under development with limited disclosure can raise questions about deferred write-offs and profit smoothing. Includes Chart 4 and Boxes 9–11\u003c\/li\u003e\n\u003cli\u003eChapter 3 | Capital Work-in-Progress (CWIP) and Intangible Assets in Development – Includes factory buildings under construction, plant and machinery being erected, and roads and bridges under development. Shows how CWIP can help defer unproductive expenditure and avoid depreciation, with links to revenue growth. Contains Charts 5–6 and Boxes 12–17\u003c\/li\u003e\n\u003cli\u003eChapter 4 | Investments – Full disclosure requirements under AS 13, Ind AS 109, and Ind AS 40 (Investment Property). Classification into current\/non-current, trade\/non-trade. Explains how investments in subsidiaries, associates, and JVs may act as conduits for fund diversion, with case analysis of a leading infrastructure company where significant funds were invested into a non-operational subsidiary during a liquidity crunch. Includes Charts 7–8 and Boxes 18–32\u003c\/li\u003e\n\u003cli\u003eChapter 5 | Loans and Advances – Presentation requirements and detailed analysis. In-depth case study of HCC (Hindustan Construction Company), highlighting how ₹506 crores in fresh loans to related parties was four times the annual PBT. Demonstrates techniques for identifying evergreening and circular transactions. Includes Charts 9–11 and Boxes 33–46\u003c\/li\u003e\n\u003cli\u003eChapter 6 | Other Assets – Covers items such as security deposits, advances, Inter-Corporate Deposits (ICDs), accrued income, and prepaid expenses. Includes a case analysis of Yes Bank (going concern qualification) and an ICD rollover scheme where borrowers repaid only at quarter-end, with new loans of equivalent amounts issued at the start of the next quarter. Incorporates Charts 12–13 and Boxes 47–55\u003c\/li\u003e\n\u003cli\u003eChapter 7 | Inventories and Trade Receivables – The most important chapter for banking professionals. Detailed analysis of the entire inventory cycle, including raw materials, WIP, finished goods, stores and spares, and packing materials. Methods to identify inventory inflation through stock statement reconciliation. Ageing analysis of trade receivables with actual data tables illustrating deterioration patterns (e.g., receivables over 180 days increasing from ₹721 million to ₹6,678 million). Cash flow reconciliation to verify reported receivables. Includes Charts 14–16 and Boxes 56–68\u003c\/li\u003e\n\u003cli\u003eChapter 8 | Cash, Cash Equivalents and Bank Balances – Separate disclosure requirements under Ind AS versus Non-Ind AS entities. Analysis of demand deposits, margin money, earmarked balances, DSRA, and overdraft positions. Case study of Ricoh India’s cheque-on-hand fraud. Explains why substantial cash on hand must align with the nature of the business. Includes Charts 17–18 and Boxes 69–71\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003eKey #2 | Balance Sheet | Source of Funds\/Liabilities (Chapters 9–13)\u003c\/strong\u003e – This section explores the funding side of the balance sheet, where the money originates from.\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eChapter 9 | Shareholder’s Funds\/Net Worth\/Capital – Covers share capital structure, promoter contribution, capital adequacy, share premium, buyback provisions, and pledging of promoter shares. Includes analysis of how promoters use share pledging and the cascading risks. Features Charts 18–20 and Boxes 72–79\u003c\/li\u003e\n\u003cli\u003eChapter 10 | Reserves and Surplus – In-depth analysis of retained earnings, general reserves, capital reserves, securities premium, revaluation reserves, and foreign currency translation reserves. Explains how reserve transfers can be manipulated to conceal worsening financial health. Includes Chart 21 and Boxes 80–81\u003c\/li\u003e\n\u003cli\u003eChapter 11 | Provisions and Contingent Liabilities – Adequacy of provisions, under-provisioning risks, off-balance-sheet exposures, and the vital distinction between provisions and contingent liabilities under Ind AS 37. Includes Charts 22 and Boxes 82–87\u003c\/li\u003e\n\u003cli\u003eChapter 12 | Borrowings – A comprehensive analysis of long-term and short-term borrowings, including term loans, working capital facilities (cash credit, packing credit, buyer’s credit), debentures, ECBs, FCCBs, and commercial papers. Features a detailed five-year case study showing borrowing growth from ₹26,897 crores to ₹43,907 crores, linked with fixed asset additions, revenue stagnation, and eventual insolvency proceedings under IBC 2016. Includes Charts 23–24 and Boxes 88–94\u003c\/li\u003e\n\u003cli\u003eChapter 13 | Trade Payables and Other Liabilities – Significance as early warning signals, ageing analysis of trade payables, statutory dues under litigation (featuring a case with ₹21,309 crores in disputed statutory dues), and MSME payment compliance. Includes Charts 25–27 and Boxes 95–106\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003eKey #3 | Statement of Profit and Loss (Chapters 14–22)\u003c\/strong\u003e – Often regarded as the ‘heart’ of the entity, this section interprets both the credit and debit sides of the P\u0026amp;L across 9 chapters\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eChapter 14 | Revenue from Operations – Revenue recognition, segment reporting, detection of inflated or fictitious sales, and the distinction between core and non-core revenue. Includes Charts 28–29 and Boxes 107–111\u003c\/li\u003e\n\u003cli\u003eChapter 15 | Other Income – Analysis of interest income, dividend income, profit on sale of investments and assets, and the risk of confusing non-recurring other income with sustainable earnings. Case analysis where other income significantly exceeded operating revenue. Includes Charts 30–31 and Boxes 112–116\u003c\/li\u003e\n\u003cli\u003eChapters 16–17 | Cost of Materials Consumed and Manufacturing Costs – Reconciliation of purchase, production, and sales; product mix analysis; operating margins; and how variations in the cost of materials consumed affect profitability. Includes Charts 32–35 and Boxes 117–120\u003c\/li\u003e\n\u003cli\u003eChapter 18 | Employee Benefit Expenses and Finance Costs – Analysis of staff costs in relation to revenue scale, and the vital connection between finance costs and borrowing patterns. Includes Charts 36–40 and Boxes 121–123\u003c\/li\u003e\n\u003cli\u003eChapter 19 | Depreciation and Amortisation – Effects of useful life changes on reported profit, comparison of SLM versus WDV methods, and analysis of amortisation on intangible assets (registrations, brands, customer contracts, software licences). Detailed case with actual amortisation schedules. Includes Charts 41–43 and Boxes 124–126\u003c\/li\u003e\n\u003cli\u003eChapter 20 | Tax Expenses – Analysis of average tax rates to identify profit manipulation. Includes MAT, DTA\/DTL, and reconciliation between book profit and taxable income. Incorporates corporate tax rates for FY 2025-26. Contains Charts 44–45 and Boxes 127–130\u003c\/li\u003e\n\u003cli\u003eChapter 21 | Other Expenses – A comprehensive 14-point analysis framework covering power and fuel, rent, repairs, insurance, legal fees, auditor remuneration, CSR, donations, forex losses, and more. Includes Charts 46–49 and Boxes 131–133\u003c\/li\u003e\n\u003cli\u003eChapter 22 | Exceptional, Extraordinary, and Prior Period Items – How these items are often confused (due to lack of knowledge or to mislead). Case analysis of a company with ₹90 million in business combination restructuring and derivative contract losses classified as exceptional items, with three-year comparative P\u0026amp;L data. Includes Boxes 134–137\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003eKey #4 | Connecting Statements (Chapters 23–25)\u003c\/strong\u003e – The essential cross-referencing section that instructs the reader to relate data across all financial statements\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eChapter 23 | Significant Accounting Policies – How accounting policy choices (depreciation methods, revenue recognition, inventory valuation) directly influence reported figures. The book treats these not as boilerplate but as essential first readings for any analyst\u003c\/li\u003e\n\u003cli\u003eChapter 24 | Notes on Accounts – Highlights how seemingly routine notes, related party disclosures, contingent liabilities, segment data, and changes in accounting policies contain key clues for detecting financial irregularities\u003c\/li\u003e\n\u003cli\u003eChapter 25 | Cash Flow Statement – Comprehensive analysis of operating, investing, and financing activities. Emphasises that cash flow manipulation is more difficult than P\u0026amp;L manipulation. Detailed case analyses with complete 3-year cash flow data, including a case where an entity showed ₹117.87 crore profit but negative ₹145.33 crore operating cash flow. Includes Charts 50–55 and Boxes 156–160\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003eKey #5 | Auditor’s Report and Opinion (Chapters 26–27) \u003c\/strong\u003e– Focused analysis of the statutory auditor’s report and its implications:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eChapter 26 | Auditor’s Report – Understanding unqualified, qualified, adverse, and disclaimer opinions. How to interpret Key Audit Matters (KAMs), emphasis of matter paragraphs, and the distinction between qualified opinion issues and emphasis of matter (which is merely for reference). Detailed case analysis of a company with emphasis of matter issues across multiple financial years\u003c\/li\u003e\n\u003cli\u003eChapter 27 | Analysis of Emphasis of Matters – Year-by-year tracking of emphasis of matter paragraphs for a single company (Reliance Infrastructure), illustrating how persistent qualifications increase and indicate growing financial distress. Includes Boxes 161–170\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003eKey #6 | CARO 2020 Report (Chapters 28–38) \u003c\/strong\u003e– The most extensive part of the book, dedicated to a detailed decoding of all 21 clauses of the Companies (Auditor’s Report) Order 2020. Each clause is examined individually.\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eChapters 28–29 | Title Deeds and Immovable Property – Verification of title deeds and CARO clause analysis for properties held by the company\u003c\/li\u003e\n\u003cli\u003eChapter 30 | Inventory and Loan Verification – Physical verification procedures and analytical methods\u003c\/li\u003e\n\u003cli\u003eChapter 31 | Related Party Transactions – Three key CARO 2020 clauses covering loans, advances, investments, and guarantees to related parties, arm’s length transaction analysis, and compliance with Sections 185 and 186 of the Companies Act\u003c\/li\u003e\n\u003cli\u003eChapter 32 | Legal Compliance – Deposits from the public, Nidhi Company requirements, CSR spending analysis (amount required versus expended versus shortfall), with CSR fund details including PM CARES Fund and Swachh Bharat Kosh\u003c\/li\u003e\n\u003cli\u003eChapter 33 | Non-Banking Finance Companies (NBFCs) – CARO requirements specific to NBFCs, which have become an essential part of the financial system and have a significant potential to impact public interest\u003c\/li\u003e\n\u003cli\u003eChapter 34 | Statutory Dues – Analysis of defaults in payment of statutory dues, including income tax, GST, customs, excise, and other levies. Case study of a company with disputed statutory dues amounting to ₹21,309 crores across multiple statutes\u003c\/li\u003e\n\u003cli\u003eChapter 35 | Financial Health of the Company – Detailed case with actual loan default data – illustrating principal and interest defaults across export packing credit, inland letter of credit, foreign bill discounting, and buyer’s credit\u003c\/li\u003e\n\u003cli\u003eChapter 36 | End Use of Funds – Critical analysis confirming that borrowed funds were utilised for their specified purposes. Part A (confirmation of correct application) and Part B (details of delay, default, or non-compliance)\u003c\/li\u003e\n\u003cli\u003eChapter 37 | Frauds and Unrecorded Transactions – Reporting requirements for fraud under CARO 2020 and the importance of unrecorded transactions\u003c\/li\u003e\n\u003cli\u003eChapter 38 | Resignation of Statutory Auditors – viewed as a major red flag. In-depth case study of Manpasand Beverages, where the outgoing auditor issued limited review reports for three quarters, a new auditor was appointed mid-year and issued a clean full-year report, and subsequent investigation uncovered fraud. The author’s research across numerous cases confirms that sudden auditor changes often precede the discovery of misrepresentation, misstatement, or fraud\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe book is organised around a distinctive ‘Key’ framework that mirrors the structure of corporate financial statements. Six Keys open six main sections, comprising 38 chapters distributed as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eBalance Sheet | Assets\u003c\/strong\u003e – Tangible and intangible assets, CWIP, investments, loans, other assets, inventories, trade receivables, cash\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eBalance Sheet | Liabilities\u003c\/strong\u003e – Share capital, reserves, provisions, borrowings, trade payables, statutory dues\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eStatement of Profit \u0026amp; Loss\u003c\/strong\u003e – Revenue, other income, costs, employee expenses, finance costs, depreciation, tax, other expenses, exceptional items\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eConnecting Statements\u003c\/strong\u003e – Accounting policies, notes on accounts, cash flow statement\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAuditor’s Opinion\u003c\/strong\u003e – Audit opinions, KAMs, and emphasis of matter analysis\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCARO 2020 Report\u003c\/strong\u003e – All 21 clauses; Title deeds, inventory, related parties, compliance, NBFCs, statutory dues, end use of funds, frauds, auditor resignation\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":40803351560273,"sku":"","price":0.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/BalanceSheetDecoded.jpg?v=1773659646"},{"product_id":"gate-2026-2025-ese-prelims-2026-2025-civil-engineering-online-test-series","title":"GATE (2 Years) + ESE (2 Years) Civil Engineering - Online Test Series By Made Easy","description":"\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: 22.5pt; mso-outline-level: 1; background: white;\"\u003e\u003cb\u003e\u003cspan style=\"mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #3c3c3c; background: white;\"\u003eGATE (2 Years) + ESE (2 Years)\u003c\/span\u003e\u003c\/b\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003e\u003cspan style=\"mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #3c3c3c; background: white;\"\u003e \u003c\/span\u003e\u003c\/b\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eCivil Engineering - Online Test Series By Made Easy\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003e\u003cspan style=\"font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #3c3c3c; background: white;\"\u003e\u003cbr\u003eGate :\u003c\/span\u003e\u003c\/b\u003e\u003cspan style=\"font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #3c3c3c; background: white;\"\u003e 2026 \u0026amp; 2027\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; line-height: normal;\"\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003e\u003cspan style=\"font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #3c3c3c; background: white;\"\u003eESE :\u003c\/span\u003e\u003c\/b\u003e\u003cspan style=\"font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; color: #3c3c3c; background: white;\"\u003e 2026 \u0026amp; 2027\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eKindly follow the below given steps to activate Made Easy Test Series after purchase:\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e1. Visit : \u003cb style=\"mso-bidi-font-weight: normal;\"\u003eonlinetestseriesmadeeasy.in\u003c\/b\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e2. Click on Buy Package icon located on top corner right hand side of the website.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e3. Fill the enrolment form with valid information like Date of Birth, Educational Details, Mobile No., E-mail ID etc.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e4. Upload scanned passport size photograph (50 kb to 200 kb) and a scanned signature (50 kb to 200 kb) \u0026amp; Submit.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e5. Login Credentials will be mailed to your respective E-mail ID after verification.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e6. Send your Login Credentials with BTS Order No. on \"\u003cb style=\"mso-bidi-font-weight: normal;\"\u003equeryots@madeeasy.in\u003c\/b\u003e\" Made Easy will activate your Tests.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e\u003cbr\u003eFor Exam :\u003c\/span\u003e\u003c\/b\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e 2027\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eTotal Tests :\u003c\/span\u003e\u003c\/b\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e 164\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eStart Date :\u003c\/span\u003e\u003c\/b\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e 01 Apr 2026\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eEnd Date :\u003c\/span\u003e\u003c\/b\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e 15 Feb 2027\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003eKey Features :\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e•\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003ePractice real exam level questions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e•\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eSimulate exam-like environment\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e•\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eAnalyse performance vs peers\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e•\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eStrengthen concepts by application\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e•\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eImprove speed and accuracy\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan style=\"mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;\"\u003e•\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eDetailed solutions for fundamentals\u003c\/span\u003e\u003c\/p\u003e","brand":"Made Easy","offers":[{"title":"Default Title","offer_id":40949319401553,"sku":"","price":3820.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/Civil.png?v=1781259106"},{"product_id":"commentary-combo-i-for-direct-taxes-master-guide-to-income-tax-act-and-rules-direct-taxes-ready-reckoner-dtrr-set-of-3-books-by-taxmann","title":"COMMENTARY COMBO – I for Direct Taxes—Master Guide to Income Tax Act and Rules \u0026 Direct Taxes Ready Reckoner (DTRR)  - Set of 3 Books by Taxmann","description":"\u003cp\u003e\u003cspan style=\"font-size: 11.0pt; line-height: 115%; font-family: 'Calibri','sans-serif'; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\"\u003e\u003cstrong\u003eCOMMENTARY COMBO – I for Direct Taxes—Master Guide to Income Tax Act and Rules \u0026amp; Direct Taxes Ready Reckoner (DTRR)  - Set of 3 Books by Taxmann\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan style=\"font-size: 11.0pt; line-height: 115%; font-family: 'Calibri','sans-serif'; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-IN; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\"\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e2026\u003c\/span\u003e\u003c\/p\u003e\n\u003cdiv class=\"ui-texts-1 descpt-ul\"\u003e\n\u003cp\u003eCOMMENTARY COMBO – I for Direct Taxes by Taxmann brings together three flagship direct tax titles into a single, integrated reference set covering the entire transition from the Income-tax Act 1961\/Income-tax Rules 1962 regime to the Income-tax Act 2025\/Income-tax Rules 2026 regime, fully updated for the Finance Act 2026 and applicable to Assessment Year 2026-27 and Tax Year 2026-27. The three titles operate as a coordinated set built on a single editorial logic: the Master Guide to Income Tax Act 2025 (37\u003csup\u003eth\u003c\/sup\u003e Edition) handles the substantive law of the new statute and its provision-by-provision comparative analysis against the 1961 Act; the Master Guide to Income Tax Rules 2026 (33\u003csup\u003erd\u003c\/sup\u003e Edition) handles the subordinate legislative framework, mapping every one of the 333 rules of the 2026 Rules to its parent provision in the 2025 Act and its 1962 predecessor; and the Direct Taxes Ready Reckoner (50\u003csup\u003eth\u003c\/sup\u003e Golden Jubilee Edition) handles practitioner-grade computation, compliance, and rapid lookup. Across the three volumes, the set delivers depth-first commentary, complete TDS\/TCS reckoners, the full body of CBDT administrative guidance, landmark judicial digests, bidirectional concordance tables, pre-computed tax liability tables, and worked numerical case studies—covering the Act, the Rules and the operational tax cycle in a single coordinated library.\u003c\/p\u003e\n\u003cp\u003eThis Combo is intended for the following audience:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eChartered Accountants, Tax Consultants, Tax Practitioners and Direct Tax Counsel\u003c\/strong\u003e engaged in direct tax advisory, compliance, opinion work and litigation under the dual-regime period\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAdvocates, Counsel and Litigation Practitioners \u003c\/strong\u003eappearing before assessing officers, the Dispute Resolution Committee, JCIT(A)\/CIT(A), the Income Tax Appellate Tribunal, the Authority for Advance Rulings, High Courts and the Supreme Court\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCorporate Tax Teams, CFOs, Finance Controllers, Tax Heads and Corporate Secretarial Teams \u003c\/strong\u003eof companies, banks, NBFCs, insurance companies, mutual funds, AIFs, REITs, InvITs, IFSC entities and multinational groups\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eTransfer Pricing Specialists, International Tax Practitioners and TP Officers\u003c\/strong\u003e handling arm's length pricing, Safe Harbour, APA and MAP work\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003eGAAR, Faceless Assessment, Search \u0026amp; Seizure, Prosecution, Recovery and TDS\/TCS Practitioners\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eOfficers of the Income Tax Department, Faculty of the National Academy of Direct Taxes and Departmental Staff \u003c\/strong\u003erequiring a working bench reference on the new statutory and procedural framework\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eTrustees, Administrators and Auditors\u003c\/strong\u003e of recognised provident funds, approved superannuation funds, approved gratuity funds, charitable trusts, registered NPOs and electoral trusts\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eTax Policy Professionals, Academicians, Researchers\u003c\/strong\u003e and Faculty of National Law Universities, CA\/CS\/CMA programmes, LL.M. programmes in taxation, post-graduate diploma programmes in International Tax and Transfer Pricing, and ICAI\/ICSI\/ICMAI study circles\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eStudents of Advanced Direct Taxation\u003c\/strong\u003e requiring an integrated reference covering statutory text, procedural rules and practical computation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 2026 Edition, with the following publication details:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003eMaster Guide to Income Tax Act 2025—37\u003csup\u003eth\u003c\/sup\u003e Edition | 2026; authored by Taxmann's Editorial Board; spanning 1,800+ pages across four Divisions; updated for the Finance Act 2026\u003c\/li\u003e\n\u003cli\u003eMaster Guide to Income Tax Rules 2026—33\u003csup\u003erd\u003c\/sup\u003e Edition | 2026; authored by Adv. M.K. Pithisaria and CA. Abhishek Pithisaria; over 1,700 pages covering all 333 rules; incorporates G.S.R. No. 198(E), dated 20-03-2026\u003c\/li\u003e\n\u003cli\u003eDirect Taxes Ready Reckoner—50\u003csup\u003eth\u003c\/sup\u003e Edition | Golden Jubilee Edition; authored by Dr Vinod K. Singhania; applicable to Assessment Year 2026-27 and Tax Year 2026-27; first published May 1978, commemorating fifty years of continuous annual publication under the same authorship\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe noteworthy features of this Combo are as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eFirst Authoritative Comparative Commentary on ITA 2025 vs. ITA 1961\u003c\/strong\u003e] Chapter-by-chapter, para-by-para comparative analysis across all 20 subject-matter areas of the new statute, with every para following a disciplined three-part structure—position under the ITA 1961, corresponding section in the ITA 2025, and a full analysis of the change including legislative intent, interpretive implications and practical consequences. The commentary explains why each change was made, whether it is substantive or merely structural, and where interpretive uncertainty survives despite the new drafting\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eRule-wise Five-layer Treatise on the 2026 Rules\u003c\/strong\u003e] Every one of the 333 rules is treated as an independent commentary unit, analysed across five layers—statutory background tracing the parent provision in the 2025 Act, sub-rule-wise procedural commentary, tabulated lists of notified items and authorities, a dedicated comparison table identifying every divergence from the 1962 Rules, and Author's Notes flagging interpretational gaps, drafting inconsistencies and silent areas\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eFinance Act 2026 Fully Integrated\u003c\/strong\u003e] All three titles incorporate Finance Act 2026 amendments directly into the running commentary at the point of relevance, with explicit editorial discipline distinguishing changes originating from the new statute versus the most recent Finance Act. Where the Finance Act 2026 has not amended a provision of the 2025 Act, the commentary explicitly notes this\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eBidirectional Concordance Across Both Regimes\u003c\/strong\u003e] Four front-matter concordance tables in the Rules volume (1962 Rules ↔ 2026 Rules; 1962 Forms ↔ 2026 Forms) and an exhaustive bidirectional section-wise cross-reference index in the Ready Reckoner mapping every section of the 1961 Act to its corresponding provision in the 2025 Act at the paragraph level—enabling instant location of any provision under either Act\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eComplete TDS\/TCS Reckoner Under the New Regime\u003c\/strong\u003e] Tabular reference covering every withholding provision under the ITA 2025 with nine column-heads (nature of income, payer category, payee category, threshold, rate where PAN\/Aadhaar is furnished, rate where not furnished, time of deduction\/collection), all fourteen exemption categories separately tabulated, the rationalised uniform 2% TCS structure, LRS tiered rates and overseas tour package differentials; supplemented by rule-by-rule procedural commentary on Rules 203–221 and pre-computed withholding rate tables across 100+ provisions\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDual-Indexed CBDT and Judicial Compendia\u003c\/strong\u003e] Complete CBDT circulars, clarifications and notifications from 1961 through February 2026 and landmark Supreme Court and High Court rulings from 1922 through February 2026, each preceded by a section key mapped to ITA 2025 section numbers and an alphabetical key—preserving access to over a century of administrative and judicial guidance despite the renumbering of sections\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eStructural Transformation of the Statute Articulated\u003c\/strong\u003e] Systematic mapping of the architectural redesign of the statute—the elimination of 'Previous Year' and 'Assessment Year' in favour of the unified 'Tax Year', consolidation of NPO\/trust provisions into a single dedicated chapter, recharacterisation of Section 10 exemptions as deductions, migration of 1,200 provisos and 900 explanations into sub-sections, clauses and sub-clauses, and the addition of five new schedules\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eWorked Numerical Case Studies and Multi-Scenario Analysis\u003c\/strong\u003e] Full numerical case studies on every Finance Act 2026 amendment, multi-scenario tax burden comparisons (voluntary disclosure, post-notice updated return, full reassessment, immunity), life insurance policy taxability matrix with consecutive case studies, the four new-regime rate categories under sections 199, 200, 201 and 202, and worked examples on shifts in limitation periods, investment thresholds, capital deployment timelines and valuation methodology\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eNew vs. Old Tax Regime Parallel Analysis\u003c\/strong\u003e] All provisions presented in parallel for both regimes across every assessee category, with the four new-regime rate categories under sections 199, 200, 201 and 202 fully analysed—including eligible manufacturers (25%), default domestic companies (22% with fixed 10% surcharge and no MAT), new manufacturing companies (15%) and the default individual\/HUF new regime with restricted exemptions and deductions\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePre-computed Tax Tables and Quick-reference Referencers\u003c\/strong\u003e] Eighteen Referencers covering tax rates, ICDS, depreciation, cost inflation index, withholding rates including DTAA, limitation periods, key compliance dates and the carry-forward of 1961 Act provisions into the 2025 Act framework; pre-computed tax liability tables for AY 2026-27\/Tax Year 2026-27 by assessee category; and historical tax tables for the last six assessment years\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eFootnoted Citation System, Annexures and Integrated Guideline Material\u003c\/strong\u003e] Inline footnoted citations to the precise section, sub-section, clause, sub-clause, proviso and explanation of the 2025 Act, the corresponding 1961 Act provision, and the corresponding 1962 Rule and Form; supplemented by dedicated annexures attached to individual rules reproducing source CBDT circulars and notification material, and statutory guideline material reproduced in full where required —hospital approval guidelines, investment patterns for Recognised Provident Funds and Approved Superannuation Funds, electoral trust functioning norms and infrastructure debt fund setup conditions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe combined substantive coverage of the Combo spans:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eStatutory Framework and Tax Year Construct\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eConstitutional and definitional framework—basis of charge, residence, source rules, SEP thresholds, attribution of income to Indian assets, FMV computation for non-residents and the unified Tax Year construct\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eHeads of Income\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAll five heads of income—salaries (with perquisites, allowances, retirement benefits, ESOP, pension commutation, provident fund, leave encashment, gratuity, VRS exemptions, salary from foreign employer); house property (with self-occupied, let-out, deemed let-out, co-ownership and deemed ownership treatment); business and profession (with ICDS overrides, depreciation, presumptive taxation, GAAR, MAT\/AMT, book-keeping and audit obligations); capital gains (with indexation, holding periods, capital gains exemption chain, ULIP taxation, electronic gold receipts, agricultural land, slump sale and merger\/demerger tax neutrality); and income from other sources (with the life insurance taxability matrix, keyman insurance and business trust distributions)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAggregation, Set-off and Carry-forward\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAggregation, clubbing of income across spousal, minor child and HUF dimensions, set-off and carry-forward of losses with the eight-year\/indefinite carry-forward matrix\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDeductions, Exemptions and the New Tax Regime\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eDeductions, exemptions and the consolidated new tax regime architecture across individuals, HUFs, AOPs, BOIs, firms, co-operative societies and the four new-regime rate categories\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eRegistered NPOs and Charitable Trusts\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eRegistered NPO and charitable trust taxation under the redesigned dedicated framework—registration, commercial activity restrictions, application and accumulation of income, accreted income, specified violations, merger non-triggering provision and donation statements\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eTransfer Pricing and International Taxation\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTransfer pricing—arm's length pricing methodology (CUP, RPM, CPM, PSM, TNMM), multi-year ALP, secondary adjustment interest, TP documentation, accountant's report, Safe Harbour, APA, MAP and CbC reporting\u003c\/li\u003e\n\u003cli\u003eInternational taxation—POEM, royalty and FTS, double taxation relief, Foreign Tax Credit, IFSC\/OBU provisions, fund relocation capital gains, eligible investment fund regime and non-resident liaison office reporting\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAnti-Avoidance and Special Tax Regimes\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAnti-avoidance—GAAR consequences, carve-outs and reference procedures\u003c\/li\u003e\n\u003cli\u003eSpecial tax regimes—MAT, AMT, tonnage tax, online gaming, virtual digital assets and presumptive schemes for goods carriage, shipping, airlines, civil construction, cruise shipping and electronics manufacturing\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eWithholding, Advance Tax, Penalties and Prosecution\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTDS, TCS, advance tax, interest, penalties and prosecution—including the migration from rigorous to simple imprisonment, graded punishment structures and decriminalisation of specified offences\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eReturns, Assessments and Faceless Proceedings\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eReturn filing, updated returns (with the graded 34%–70% additional tax structure), faceless assessment, modified returns on business reorganisation, defective returns and block assessment\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eSearch, Seizure and Recovery\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eSearch, seizure, requisition of books, release of assets, distraint and recovery proceedings\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAppeals and Dispute Resolution\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAppeals and dispute resolution—JCIT(A), CIT(A), ITAT, Dispute Resolution Committee, Board for Advance Rulings, High Courts and the Supreme Court\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eTrust-Structured Funds and Welfare Vehicles\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eProvident funds, superannuation funds, gratuity funds, insurance reserves, infrastructure debt funds and electoral trusts—including investment patterns, approval guidelines, taxable interest on PF contributions exceeding specified limits and exempt income computation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCryptocurrency, VDAs and Financial Reporting\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCryptocurrency and Virtual Digital Assets—crypto asset statement obligations and the Crypto-Asset reporting framework\u003c\/li\u003e\n\u003cli\u003eStatement of Financial Transactions, Annual Information Statement and reportable accounts\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003ePre-computed Tables and Reference Data\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePre-computed tax tables, gold and silver rate tables (current year, last ten AYs, 1\u003csup\u003est\u003c\/sup\u003e April 1981 and 1\u003csup\u003est\u003c\/sup\u003e April 2001), cost inflation index, NSC interest tables and depreciation rate tables across the Income-tax Act, power generating units and the Companies Act 2013\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCBDT and Judicial Compendia\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCompendium of CBDT circulars, clarifications and notifications from 1961 through February 2026\u003c\/li\u003e\n\u003cli\u003eLandmark Supreme Court and High Court rulings from 1922 through February 2026, indexed by ITA 2025 section number and by subject across over 120 subject heads\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eConcordance and Compliance Calendar\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBidirectional concordance—1961 Act ↔ 2025 Act sections; 1962 Rules ↔ 2026 Rules; 1962 Forms ↔ 2026 Forms\u003c\/li\u003e\n\u003cli\u003eCompliance calendar and key direct tax due dates for AY 2026-27 and Tax Year 2026-27\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe combo is structured as three independently bound volumes, each following a distinct internal architecture suited to its function. The volumes are designed to operate together, with cross-reference points keyed to ITA 2025 section numbers and ITR 2026 rule numbers.\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eMaster Guide to Income Tax Act 2025 — Four Divisions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eDivision One | Comparative Commentary. Each chapter opens with a numbered 'Overview' para listing all changes in the subject area, followed by individual numbered paras in a standard three-part format—position under ITA 1961 → corresponding ITA 2025 provision → analysis of change. Cross-references between chapters are provided where changes in one area have consequential implications in another\u003c\/li\u003e\n\u003cli\u003eDivision Two | TDS\/TCS Rate Reckoner. Master table format for TDS and a separate table for TCS, with nine column-heads and footnoted conditions for rates-in-force, specified persons, PAN\/Aadhaar differentials and exemptions\u003c\/li\u003e\n\u003cli\u003eDivision Three | CBDT Circulars, Clarifications \u0026amp; Notifications, 1961–February 2026. Preceded by two independently usable indices—a section key organised by ITA 2025 section number and an alphabetical key\u003c\/li\u003e\n\u003cli\u003eDivision Four | Landmark Rulings of the Supreme Court and High Courts, 1922–February 2026. Organised under ITA 2025 section numbers, preceded by a section key and an alphabetical key covering over 120 subject heads\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eMaster Guide to Income Tax Rules 2026 — Rule-by-rule from Rule 1 through Rule 333\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eOpens with four front-matter concordance tables (1962 Rules ↔ 2026 Rules; 1962 Forms ↔ 2026 Forms), each reproducing the heading of the rule\/form on both sides for instant reconciliation\u003c\/li\u003e\n\u003cli\u003eEach rule-unit follows a uniform internal architecture—statutory anchor header identifying the rule of the 2026 Rules, the relevant section of the 2025 Act and the corresponding rule of the 1962 Rules; statutory background; sub-rule-wise procedural commentary; tabulated notified items; comparative table (2026 Rules vis-à-vis 1962 Rules); Author's Notes and footnotes\u003c\/li\u003e\n\u003cli\u003eInline citations of judicial precedent and CBDT material at the sub-paragraph level, with full case names, citations, court benches and dispositions\u003c\/li\u003e\n\u003cli\u003eDedicated annexures attached to individual rules reproducing source CBDT circulars, departmental clarifications, statutory schemes, guideline-text and notification material\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDirect Taxes Ready Reckoner — Four Discrete Parts\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePart A | Study of Direct Taxes—the analytical core, containing 18 Referencers followed by chapter-by-chapter coverage of every head of income, procedural provision and compliance obligation, with integrated statutory analysis, computational illustrations, case studies and cross-references in a single integrated narrative\u003c\/li\u003e\n\u003cli\u003ePart B | Tax Tables for AY 2026-27\/Tax Year 2026-27—pre-computed tax liability tables organised by assessee category (individuals under new and old regime, HUFs, AOPs, BOIs, firms, domestic companies, foreign companies, co-operative societies) and by TDS\/TCS rate category\u003c\/li\u003e\n\u003cli\u003ePart C | Market Quotations—gold and silver rate tables for fair market value and indexed cost of acquisition computations\u003c\/li\u003e\n\u003cli\u003ePart D | Tax Tables of Past Six Assessment Years (AY 2020-21 to AY 2025-26)—historical tax computation tables for individuals, HUFs and AOPs, enabling backward-looking liability computation for pending assessments, reassessments and appeals without recourse to prior-year volumes\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":41442585706577,"sku":null,"price":5420.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_98154316-ae71-4a3a-b968-00a4e21449bc.jpg?v=1781078040"},{"product_id":"class-2-iso-imo-ieo-icso-igko-olympiad-workbook-and-reasoning-book-combo-set-of-6-books-by-mtg-learning","title":"Class 2 ISO-IMO-IEO-ICSO-IGKO Olympiad Workbook and Reasoning Workbook Combo (Set of 6 Books) by MTG Learning","description":"\u003cp\u003e\u003cstrong\u003eClass 2 ISO-IMO-IEO-ICSO-IGKO Olympiad Workbook and Reasoning WorkBook Combo (Set of 6 Books) by MTG Learning\u003c\/strong\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e2026 - 2027\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003eMTG’s fully revised \u0026amp; updated “\u003cstrong\u003eOlympiad Workbook” combo of 6 books for ISO, IMO, IEO, ICSO, IGKO, and Reasoning –\u003c\/strong\u003e the perfect tool to help students prepare for their upcoming SOF Olympiad (2026-27) exam. Packed with an interactive question bank, this workbook is designed to keep students engaged and motivated throughout their learning process. With a focus on developing important knowledge needed for success, this workbook is a must-have for any student looking to excel in their Olympiad exams.\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eChapter-wise quick recap for thorough preparation.\u003c\/li\u003e\n\u003cli\u003eChapter-wise MCQs for extensive practice.\u003c\/li\u003e\n\u003cli\u003eMCQs are divided into general questions and the achiever’s section.\u003c\/li\u003e\n\u003cli\u003eThe latest 2025 paper is added at the end of the book.\u003c\/li\u003e\n\u003cli\u003eIncludes hints and explanations for better understanding.\u003c\/li\u003e\n\u003cli\u003eHOTS section to challenge students and enhance critical thinking skills.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"MTG Learning","offers":[{"title":"Default Title","offer_id":41503560761425,"sku":"","price":480.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/WBCOmbo-6Subjects.webp?v=1776682425"},{"product_id":"shuchita-scanner-combo-cma-inter-group-1-paper-5-to-8-green-edition","title":"Shuchita Scanner Combo CMA Inter Group 1 Paper (5 to 8) Green Edition","description":"\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003eThe CMA Inter Scanner Combo by Shuchita Prakashan covers Business Laws and Ethics, Financial Accounting, Direct and Indirect Taxation, Cost Accounting ad Operations Management and Strategic Management \u0026amp; Corporate Accounting and Auditing. Smarter than a question bank, this combo is designed to boost your ICAMI exam preparation with solved papers, amendments, trend tools, and chapter-wise analysis.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003e📌\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e \u003cb\u003eKey Highlights:\u003c\/b\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e PYQs of 23 Attempts (with Jun. 26 Ques.)\u003cbr\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e Star Rating of Chapters with ABC Analysis for focused prep\u003cbr\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e Updated solutions with latest amendments\u003cbr\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e Question-type classification:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003e      • MCQs (Multiple Choice Question) • PYQs (Past Year Question)\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e  Unique trend tools:\u003cbr\u003e* Chapter Marks Trend Graph\u003cbr\u003e* Chapter-Wise Marks Analysis\u003cbr\u003e* Chapter-wise Compulsory Questions Analysis\u003cbr\u003e* Paper trend analysis (last 1 exams)\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003e📘\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e \u003cb\u003ePaper Coverage:\u003c\/b\u003e\u003cbr\u003e\u003cb\u003ePaper 5 – Business Laws and Ethics\u003c\/b\u003e\u003cbr\u003eFundamentals of Law \u0026amp; Legal System in India, Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Partnership \u0026amp; LLP Laws, Factories Act, Gratuity Act, EPF, ESI, Code on Wages, Companies Act, 2013 \u0026amp; Business Ethics \u0026amp; Emotional Intelligence …and much more.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan lang=\"EN-US\"\u003ePaper 6 – Financial Accounting\u003cbr\u003e\u003c\/span\u003e\u003c\/b\u003e\u003cspan lang=\"EN-US\"\u003eAccounting Fundamentals, Bills of Exchange, Consignment Accounting, Joint Venture Accounts, Final Accounts, Commercial \u0026amp; NPO Financial Statements, Incomplete Records, Partnership Accounting, Lease Accounting, Branch \u0026amp; Departmental Accounts, Insurance Claims, Hire Purchase \u0026amp; Installment Sale, Accounting Standards, Objective Questions \u0026amp; PYQs, Revision Tools, and much more.\u003cb\u003e\u003c\/b\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan lang=\"EN-US\"\u003ePaper 7 – Direct and Indirect Taxation\u003cbr\u003e\u003c\/span\u003e\u003c\/b\u003e\u003cspan lang=\"EN-US\"\u003eBasics of Income Tax Act, Basic Concepts, Residential Status, Agricultural Income, Exempt Income, Heads of Income, Salaries, House Property, Business \u0026amp; Profession, Capital Gains, Other Sources, Total Income \u0026amp; Tax Liability, Clubbing of Income, Set-off \u0026amp; Carry Forward of Losses, Deductions, Rebate \u0026amp; Relief, Advance Tax, TDS \u0026amp; TCS, Filing of Return, PAN, Self-Assessment, GST Laws, Levy \u0026amp; Collection, Time \u0026amp; Value of Supply, Input Tax Credit, GST Liability, Registration, Tax Invoice \u0026amp; E-Way Bill, Returns \u0026amp; Payment of Taxes, Customs Act \u0026amp; Rules, Valuation Rules, Duties and much more.\u003cbr\u003e\u003cbr\u003e\u003cb\u003ePaper 8 – Cost Accounting\u003c\/b\u003e\u003cbr\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003eIntroduction to Cost Accounting, Cost Accounting Terms \u0026amp; Elements, Cost Sheet \u0026amp; Profit Ascertainment, Material Cost, Employee Costs, Direct Expenses \u0026amp; Overheads, Cost Accounting Standards, Cost Book Keeping, Job \u0026amp; Batch Costing, Contract Costing, Process Costing, Operating Costing, Marginal Costing, Standard Costing \u0026amp; Variance Analysis, Budget \u0026amp; Budgetary Control, Objective Questions \u0026amp; PYQs, and much more\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e\u003cbr\u003e\u003c\/span\u003e\u003cb\u003e\u003cspan lang=\"EN-US\"\u003e🛒\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e Who Should Buy?\u003c\/span\u003e\u003c\/b\u003e\u003cspan lang=\"EN-US\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003eStudents searching for CMA Inter Combo books with solved ICAMI papers\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003eFirst-timers needing structured prep \u0026amp; concept clarity\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003eRepeaters looking for trend-based revision tools\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan lang=\"EN-US\"\u003eGet the CMA Inter Combo (Updated Edition) – your 4-in-1 exam prep guide for CMA Inter Combo 2026–27 exams.\u003c\/span\u003e\u003c\/b\u003e\u003c\/p\u003e","brand":"Shuchita Prakashan","offers":[{"title":"Default Title","offer_id":59058647236689,"sku":null,"price":1631.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/CMAInterGr1.png?v=1783151084"},{"product_id":"shuchita-scanner-combo-cs-executive-group-1-paper-1-to-4-green-edition","title":"Shuchita Scanner Combo CS Executive Group 1 Paper (1 to 4) Green Edition","description":"\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003eSmarter than a question bank—this Scanner Combo for CS Executive Group 1 covers all 4 papers (Jurisprudence, Company Law, Business Setup \u0026amp; Labour Laws , Corporate Accounting). Designed with ICSI-style coverage, chapter-wise clarity, trend analysis, compulsory question tracker, and updated solutions, it is your ultimate exam partner for structured preparation \u0026amp; smart revision.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003e📌\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e \u003cb\u003eKey Highlights:\u003c\/b\u003e\u003cbr\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e Covers (Solved Qs from past 27 exams with June 26 Ques.)\u003cbr\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e Chapter-wise \u0026amp; topic-wise classification (aligned to ICSI syllabus)\u003cbr\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e Updated solutions with recent legal amendments\u003cbr\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e Chapter star ratings for focused prep\u003cbr\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e Unique trend tools:\u003cbr\u003e      • Chapter-wise marks graph\u003cbr\u003e      • Compulsory question tracker\u003cbr\u003e      • Paper trend analysis (last 1 exams)\u003cbr\u003e\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e Question-type classification:\u003cbr\u003e      • Short Notes • Distinguish Between • Descriptive Questions • Case-Based Questions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003e✅\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e\u003cspan\u003e \u003c\/span\u003eStudent-friendly layout with QR codes for bonus videos \u0026amp; notes\u003cbr\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003e📘\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e \u003cb\u003ePapers Covered:\u003c\/b\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003e\u003cb\u003e• Paper 1 – Jurisprudence, Interpretation \u0026amp; General Laws\u003c\/b\u003e\u003cbr\u003eSources of Law,Constitution of India,  Interpretation of Statutes ,Administrative Laws], Law of Torts, Law Relating to Civil Procedure, Laws Relating to Crime and Its Procedure, The Bharatiya Nagarik Suraksha Sanhita, 2023, The Bharatiya Nyaya Sanhita, 2023\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan lang=\"EN-US\"\u003e• Paper 2 – Company Law \u0026amp; Practice\u003c\/span\u003e\u003c\/b\u003e\u003cspan lang=\"EN-US\"\u003e\u003cbr\u003ePrivate Placement (Prospectus \u0026amp; Allotment of Securities), Issue of Shares, Chapter Wise Marks Analysis, Share Capital, Different Kinds of Shares, Issue \u0026amp; Redemption of Preference Shares, Debentures, Charges, Registration of Charges, Acceptance of Deposits, Accounts of Companies, Audit and Auditors, Company Meetings, Dividends, Declaration and Payment of Dividend, Inspection, Inquiry and Investigation, Compromise, Arrangement and Amalgamation, Winding Up\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan lang=\"EN-US\"\u003e• Paper 3 – Setting up of Business, Industrial \u0026amp; Labour Laws\u003c\/span\u003e\u003c\/b\u003e\u003cspan lang=\"EN-US\"\u003e\u003cbr\u003eOverview of Business Organisation, Corporate Entities – Companiess, Limited Liability Partnership, Formation and Registration, Finance, Small and Medium Enterprises, Conversion of Business Entities, Non-Corporate Entities, Financial Statements Organisation, Overview of Insolvency, Governing and Enforcement of Insolvency, Winding Up of Business Companies, Emerging and Business Opportunities and Initiatives, Facilitating Laws Applicable to Various Industries and Sectors, Valuation and Restructuring and Leveraging\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cb\u003e\u003cspan lang=\"EN-US\"\u003e• Paper 4 – Corporate Accounting and Financial Management\u003c\/span\u003e\u003c\/b\u003e\u003cspan lang=\"EN-US\"\u003e\u003cbr\u003eIntroduction to Accounting, Introduction to Corporate Accounting, Accounting Standards, Accounting for Share Capital, Accounting for Debentures, Related Aspects of Company Accounts, Consolidation of Accounts, Financial Statement Analysis, Cash Flow, Forecasting Financial Statements, Introduction\u003c\/span\u003e\u003cspan lang=\"EN-US\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-US\"\u003e🧠\u003c\/span\u003e\u003cb\u003e\u003cspan lang=\"EN-US\"\u003eWho is This Book For\u003c\/span\u003e\u003c\/b\u003e\u003cspan lang=\"EN-US\"\u003e\u003cbr\u003e• First-time aspirants who need structured guidance\u003cbr\u003e• Repeaters looking for trend-based insights\u003cbr\u003e• Students who want exam-oriented clarity + smart tools\u003c\/span\u003e\u003c\/p\u003e","brand":"Shuchita Prakashan","offers":[{"title":"Default Title","offer_id":59058714738769,"sku":null,"price":1668.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/CSL2G1_cf14436e-8eda-439f-a0fb-c66ad4c145e3.png?v=1782203274"},{"product_id":"commercials-direct-taxes-ready-reckoner-tax-year-2026-2027-book-by-dr-girish-ahuja","title":"Commercial's Direct Taxes Ready Reckoner (Tax Year 2026 - 2027) Book By Dr. Girish Ahuja","description":"\u003cp\u003e\u003cstrong\u003eCommercial's Direct Taxes Ready Reckoner (Tax Year 2026 - 2027) Book By Dr. Girish Ahuja\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThis edition of Direct Taxes Ready Reckoner with Tax Planning [As per Income Tax Act, 2025], for Tax Year 2026–2027, Authored by CA. (Dr.) Girish Ahuja and assisted by CA. (Adv.) Rahul Agrawal, is a practical and authoritative reference work designed for professionals, students, and taxpayers seeking a clear and updated understanding of India’s direct tax framework. Published by Commercial Law Publishers (India) Pvt. Ltd., the book serves as a ready guide for tax computation, interpretation, and planning under the latest applicable legal provisions.\u003c\/p\u003e\n\u003cp\u003ePrepared in accordance with the Income Tax Act, 2025, this edition is intended to simplify the application of direct tax law by presenting statutory provisions, tax implications, and planning opportunities in an accessible and structured format. It is especially useful for those involved in tax advisory, return preparation, financial planning, and academic study, as it combines practical utility with legal accuracy.\u003c\/p\u003e\n\u003cp\u003eThe book focuses not only on the computation and applicability of direct taxes, but also on tax planning, helping readers understand how the law operates in real-life financial and professional contexts. It is designed to function as a ready reckoner, allowing users to quickly refer to rates, provisions, exemptions, deductions, compliance requirements, and planning tools relevant to the Tax Year 2026–2027.\u003c\/p\u003e","brand":"Commercial Law Publication","offers":[{"title":"Default Title","offer_id":59260422127697,"sku":null,"price":1293.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/DtRecknor-Copy.heic?v=1775020721"},{"product_id":"bharats-direct-taxes-law-practice-by-adv-dr-ravi-gupta-ca-dr-arun-ahuja","title":"Bharat's Direct Taxes Law \u0026 Practice by Adv. (Dr.) Ravi Gupta \u0026 CA (Dr.) Arun Ahuja","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eDirect Taxes Law \u0026amp; Practice\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003ePart 1\u003cbr\u003e\u003cbr\u003e- Division A - Analysis of amendments made by The Finance Act, 2026 -\u003cbr\u003e\u003cbr\u003e- Division B - Important Case Laws -\u003cbr\u003e\u003cbr\u003e- Division C - CBDT Circulars \u0026amp; Government Notifications -\u003cbr\u003e\u003cbr\u003e- Part 2\u003cbr\u003e\u003cbr\u003e- Direct Taxes — Laws \u0026amp; Practice\u003cbr\u003e\u003cbr\u003e- Chapter 1 - Preliminary -\u003cbr\u003e\u003cbr\u003e- Chapter 2 - Basis of Charge -\u003cbr\u003e\u003cbr\u003e- Chapter 3 - Incomes which do not Form Part of Total Income -\u003cbr\u003e\u003cbr\u003e- Chapter 4 - Computation of Total Income and Income under the Head “Salaries” -\u003cbr\u003e\u003cbr\u003e- Chapter 5 - Income under the Head “Income from House Property” -\u003cbr\u003e\u003cbr\u003e- Chapter 6 - Income under the Head “Profits and Gains of Business or Profession” -\u003cbr\u003e\u003cbr\u003e- Chapter 7 - Income under the Head “Capital Gains” -\u003cbr\u003e\u003cbr\u003e- Chapter 8 - Income under the Head “Income from other Sources” -\u003cbr\u003e\u003cbr\u003e- Chapter 9 - Income of Other Persons included in Total Income of Assessee -\u003cbr\u003e\u003cbr\u003e- Chapter 10 - Aggregation of Income – Unexplained Credits, Unexplained Investment Etc. -\u003cbr\u003e\u003cbr\u003e- Chapter 11 - Set Off or Carry Forward and Set Off of Losses -\u003cbr\u003e\u003cbr\u003e- Chapter 12 - Deductions to be Made in Computing Total Income -\u003cbr\u003e\u003cbr\u003e- Chapter 13 - Agricultural Income and Its Tax Treatment -\u003cbr\u003e\u003cbr\u003e- Chapter 14 - Assessment of Individuals -\u003cbr\u003e\u003cbr\u003e- Chapter 15 - Assessment of Hindu Undivided Family -\u003cbr\u003e\u003cbr\u003e- Chapter 16 - Assessment of Firms (including LLP) -\u003cbr\u003e\u003cbr\u003e- Chapter 17 - Assessment of Association of Persons -\u003cbr\u003e\u003cbr\u003e- Chapter 18 - Assessment of Co-operative Societies -\u003cbr\u003e\u003cbr\u003e- Chapter 19 - Assessment of Non-Profit Organization -\u003cbr\u003e\u003cbr\u003e- Chapter 20 - Taxation of Mutual Associations -\u003cbr\u003e\u003cbr\u003e- Chapter 21 - Assessment of Companies -\u003cbr\u003e\u003cbr\u003e- Chapter 22 - Tonnage Tax Scheme -\u003cbr\u003e\u003cbr\u003e- Chapter 23 - Return of Income and Procedure of Assessment -\u003cbr\u003e\u003cbr\u003e- Chapter 24 - Search, Seizure \u0026amp; Survey and Special Procedure\u003cbr\u003e\u003cbr\u003efor Assessment of Search Cases -\u003cbr\u003e\u003cbr\u003e- Chapter 25 - Deduction and Collection of Tax at Source -\u003cbr\u003e\u003cbr\u003e- Chapter 26 - Advance Payment of Tax -\u003cbr\u003e\u003cbr\u003e- Chapter 27 - Interest and Fee Payable -\u003cbr\u003e\u003cbr\u003e- Chapter 28 - Refunds -\u003cbr\u003e\u003cbr\u003e- Chapter 29 - Appeals, Revisions and Alternate Dispute Resolutions -\u003cbr\u003e\u003cbr\u003e- Chapter 30 - Penalties, Offences and Prosecution -\u003cbr\u003e\u003cbr\u003e- Chapter 31 - Income Tax Authorities -\u003cbr\u003e\u003cbr\u003e- Chapter 32 - Special Provisions Relating to Certain Persons –\u003cbr\u003e\u003cbr\u003eLegal Representative, Agent, Executors Etc. -\u003cbr\u003e\u003cbr\u003e- Chapter 33 - Collection and Recovery of Tax -\u003cbr\u003e\u003cbr\u003e- Chapter 34 - Mode of Payment in Certain Cases etc. -\u003cbr\u003e\u003cbr\u003e- Chapter 35 - Double Taxation Relief -\u003cbr\u003e\u003cbr\u003e- Chapter 36 - Special Provisions Relating to Avoidance of Tax (Transfer Pricing Provisions for International Transactions) -\u003cbr\u003e\u003cbr\u003e- Chapter 37 - General Anti-Avoidance Rule (GAAR) -\u003cbr\u003e\u003cbr\u003e- Chapter 38 - Special Provisions Relating to Non-Residents and Foreign Companies -\u003cbr\u003e\u003cbr\u003e- Chapter 39 - Advance Rulings\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":59567693987921,"sku":"978-81-6944-974-8","price":2557.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/DirectTaxesLaw_PracticeFront.jpg?v=1779862822"}],"url":"https:\/\/buytestseries.in\/collections\/selective.oembed","provider":"BuyTestSeries.in","version":"1.0","type":"link"}